Audit Techniques Research Articles

DIE METING VAN PERSONEELBESTUUR IN 'N BOERDERY-ONDERNEMING / Measurement of staff management in a farm firm

Abstract The purpose of the article is firstly to evaluate the feasibility and applicability of a Likert type staff management audit technique in a farm firm: secondly to measure the farm workers' perceptions of staff management, and thirdly to compare the worker's perceptions with the manager's predictions thereof. The case study method was used to collect the data from 33 workers and the manager by means of the staff management audit technique, With the guidance of an instructor, the workers used a block and peg apparatus to register their perceptions in respect of 37 staff management factors, The staff management audit technique is a practical and reliable instrument for registering unskilled workers' perceptions of staff management. The workers generally experience a benevolent authoritative staff management system. A situational management approach should he applied to change the job attitudes of the workers effectively as their perceptions of the eight basic staff management characteristics differ t...

Setting Quality Objectives for Estate Management Services in the NHS

The application of quality objectives to one of the three main NHS resources ‐ the estate ‐ is discussed. The relevance and outcome of quality systems for strategic planning and estate information are defined. Formal quality auditing, BS5750 and option appraisal techniques in estate investment lead to the estate providing maximum quality benefit for patients.

Capturing Audit Expertise

Click to increase image sizeClick to decrease image size Additional informationNotes on contributorsGayle WhiskenGayle Whisken is senior audit support manager in the EDP audit area of National Australia Bank, East Melbourne. She and her staff are responsible for the development of computer-assisted audit techniques, including those involving the use of expert systems, microcomputer security, and microcomputer auditing. Whisken has been in EDP audit at the bank for three years and has 12 years of experience in EDP development and support. She is a member of the Melbourne Chapter of the EDPAA.

Tailor-made auditing of information systems for the detection of fraud

The extent and incidence of computer-related fraud and the risk it poses to all organizations using computers is now widely documented and reported. Auditors are, however, generally better at naming the disease and at observing in fine detail its symptoms than at finding and applying curative and preventive measures. This paper addresses how, as part of an integrated policy, relatively straightforward and established audit techniques can be used in audits tailor made for detecting fraud in information systems.

A Human Factors and Human Reliability Programme for the Design of a Large UK Nuclear Chemical Plant

This paper outlines a three year long, fifteen person-year effort to achieve a safer and more productive plant through the integration of human factors into the design and assessment process for a new plant. The implementation of the human factors and human reliability programme is at half-way point. This programme addresses issues such as adequacy of the VDU monitoring and control system, adequacy of panels in the Central Control Room and on local plant, and staffing arrangements, using techniques ranging from task analysis and audit techniques, to the running of experiments to determine acceptable VDU information density, and the application of techniques of human error analysis and workload assessment. The human reliability side of the programme has involved the development of a new human reliability management system, based partly on two experiments which comparatively evaluated error identification and error quantification techniques. The programme, as carried out so far, on the design and proposed operational structure, and future work proposals, are briefly outlined.

Impact analysis—the social audit approach

Social audit techniques have been used increasingly during the 1980s recession. They representan important means of extending impact assessment into the area of community social and economic costs. In this paper some of the experience of recent work in this field is discussed, concentrating on matters of continuing major debate. The discussion is taken further by considering how social audit techniques might have to be broadened to cater for new project proposals, in the process providing some useful additional areas for examination applicable to all social audits.

ACCOUNTING FOR THE AUDIT COMMISSION

THE Audit Commission for Local Authorities in England & Wales (the Commission) was established under the Local Government Finance Act 1982 (the Act) and took up its responsibilities in early 1983. The aim of external auditing of local government, under the direction of the Commission, is now not merely the continuation of traditional financial and regularity audits, but also to judge the “economy”, “efficiency”, and “effectiveness” of local authorities’ operational arrangements and accomplishments. In its first four years, the Commission claims to have identified f492 million of potential savings by local authorities, and forecasts further savings in excess of f150 million annually. The Commission was established, and functions, in a period of considerable controversy about the performance, roles, size, and funding of local government and the wider public service. Its aims, analyses, audit findings, recommendations and emphasis have been the focus of widescale attention and some controversy. To what extent has the establishment of the Commission and the new value for money (VFM) audits been a radical change from the past? Was, and is, there evidence that such extended audits are feasible? Were VFM audit techniques already established and proven in the private sector? What were the context and conditions of possibility which permitted and precipitated the Commission? What are the aims and characteristics of the Commission’s approach? What limitations and barriers does it confront? Does it aim only to evaluate or more fundamentally to change local authorities? What are its accomplishments? What is its future? External auditing of local activities wholly or partly funded by a local levy on the public has a long history. With the dissolution of the monasteries and the termination of their charitable role, poor relief (locally administered and financed by local taxation) emerged and with it checks that the proceeds of such taxation were properly expended.’

Post‐completion review for capital projects

Business executives tend to base capital investment projects on forecast data. However, forecasts seldom come true. Some firms use a preapproval audit technique to improve the quality of the data required to justify the project.

Diagnostic Reasoning in the Multiproblem Patient

This article describes an interactive computerprogram that allows students to enter a completely free-form problem list at the keyboard and receive immediate analysis of the accuracy and thoroughness of their diagnostic impressions. This type of exercise is a departure from traditional instruments because it focuses on patients with multiple interacting issues offering greater realism in approximating the elderly or primary care interaction. The program is briefly described and correlations with traditional audit techniques are shown. More important, development of the program had a profound effect in evolving our understanding of the teaching of diagnostic reasoning in multiproblem patients. This process is described.

Research needs in managing factory automation

AbstractThe subject of factory automation is a critical one for all business functions, with the potential of creating an entire upheaval in the fields of accounting, finance, marketing, general management, and most significantly, operations management. Totally new ways of managing a business are likely, but it is not yet clear what these ways may be. In spite of the tremendous implications of these new technologies, little research is being conducted in this area. A panel session exploring this topic was thus offered at the 1984 Toronto meeting of the American Institute for Decision Sciences. This article presents the results of that session. The intent of the article is to foster research interest in this area and identify the extensive opportunities available. The article reviews the extant literature concerning the management of factory automation and identifies the gaps in our knowledge where research is needed.Factory automation as defined here is intended to include the areas of both hard automation (CAD/CAM, robotics, FMS, etc.) and soft automation (such as MRP II, group technology, MAP, data networking). Research issues are divided into three major topic areas for ease of discussion: strategic issues, justification issues, and implementation issues. The strategic area encompasses the subjects of corporate strategy and its tie with manufacturing strategy, firm characteristics of leading‐edge users of automation, the effect of learning and experience with automation, the concept of “synergy” among automation technologies, technology transfer, and implementation strategy.The justification issues are divided into benefit, cost, and risk aspects. The present inadequacy of economic justification techniques for automation systems and the pros and cons of alternative approaches are explored. The consideration of differing types of automation and their possible need for differing justification techniques is also discussed. For both benefits and costs, the quantification problem is a major issue, particularly with benefits believed to improve the effectiveness of operations, rather than their efficiency (a major advantage of the automation technologies, it is often claimed). Another major issue here is the pre‐ and postautomation comparison, requiring accurate and thorough manufacturing audit techniques. The risks in automation can be tremendous. Whether this can be reduced through incremental automation, or other approaches, is a very important question. The nature of the risks‐technological, financial, sociological—is also an important subject for research, as well as methods to deal with each type.Topics in the implementation area include procedural aspects, human aspects, interface/infrastructure aspects, and measurement and reward aspects. In general, the nature of the automation implementation process, and its solution, is a critical research area that is confounded with multiple factors. There is a need for research to determine if such a thing as a “best” implementation path exists for specific technologies and firms. How does a firm know if it is “ready” for automation, and which automation technology to start with?The effect of automation on workers and management is an important research question. And in addition, what are the effects of these employees on the implementation process? And it will be necessary to know how jobs change under automation, for both line and staff. Research is also needed to determine how automation will affect the way the firm does business, how interdepartmental coordination will be affected, and whether there will even be departments. If automation is implemented piecemeal, can the pieces later be tied together? What will be the problems? Managers need to know if new measurement and reward systems will be needed for workers, or perhaps even more important, for the managers. Will incentives need to be increased, or changed in some other fashion, for managers to be willing to take the risks involved in automation?Last, some advice is given to the potential researcher in this area. Approaching this subject in a way that yields meaningful research, helpful to real managers currently struggling with these problems, is important since real firms are our primary research laboratories in this field. For example, case studies, interviews, surveys, and conceptual development are important early tools in this area compared to the traditional model building and analysis techniques that have historically characterized operations management.

Quality assurance in radiation therapy: Clinical considerations

Efforts to develop a Quality Assurance Program at the Joint Center for Radiation Therapy will be described. This will include defining the clinically relevant considerations, describing acceptable goals and allowable variation, developing mechanisms for determining compliance with these goals, and educational approaches toward common understanding. Consideration toward the development of regional and national Quality Assessment Programs will also be discussed concerning auditing techniques, developing a satisfactory reporting format, and creating a worthwhile learning experience for all involved.

The Implementation of Concurrent Audit Techniques in Advanced EDP Systems

(1984). The Implementation of Concurrent Audit Techniques in Advanced EDP Systems. EDPACS: Vol. 11, No. 10, pp. 1-9.

Implementing an integrated test facility audit using differential files

Integrated test facility is a computer auditing technique whose value has been attested by auditors and researchers alike. However, this technique has several disadvantages. Two of these are cost of the audit procedure and reduced data base integrity for the users. It is shown how the concept of differential files can be used to facilitate an audit by integrated test facility. This new use of differential files can reduce the cost of an audit and allows the auditor to use a wider variety of audit transactions while not violating data base integrity during the audit.

ASSESSING MANAGEMENT IN THE CHILD ABUSE FIELD

In order to identify essential elements of quality case management in the child abuse field and determine the relationships between case management and treatment outcome, 354 child abuse cases were studied using audit techniques developed in the medical field. It was found that the variables identified as contributing to quality case management do not necessarily directly affect treatment outcome: however the variables identified serve as important guidelines for future studies in this area.

Online Computer Auditing through Continuous and Intermittent Simulation

A new computer auditing technique called Continuous and Intermittent Simulation (CIS), is introduced. It has been specifically designed as a compliance auditing technique for timesharing systems that can be used to audit internal controls. CIS is an auditing technique that simulates the instruction execution of the application at the time the application is processing a transaction. All data and input to the application is accessible by and shared with the simulation. This means that the simulation is notified about each transaction that is entered to the application and accesses to database by the DBMS. It is not necessary for all transactions to be audited in order to have the capability of performing online auditing. Before any updates are made to the database, or before any output is returned to the users, the simulation can verify the results by executing the appropriate instructions that evaluate the internal controls of the application about the system's status can be put into the exception log. The simulation can then choose to use the results computed by the application or by the simulation, or choose not to use any of the results, as if there was no transaction.

Administrative Audits of Professional Services: Effective Residency Training Experience

The development of a structured method of providing administrative experience for hospital pharmacy residents, using internal audit techniques, is described. Residents were assigned topics to investigate in the administrative area of hospital pharmacy early during their two-year, academically affiliated residency. They were expected to review and evaluate the topic critically using internal audit techniques; written and oral reports were presented to the administrative staff. Residents were able to complete the audits while attending classes as part of their academic experience. As a result of performing the audits, residents have learned administrative skills in problem identification, assessed their personal competency by reviewing major components of contemporary practice, learned accepted standards of pharmacy practice, and developed skills in making improvements in conformity with quality assurance standards. This program has been incorporated as an integral part of the residency program.

Infectious diseases in small hospitals. Prevalence of infections and adequacy of microbiology services.

In a 1-day prevalence survey nosocomial infections were found in 7.2% and community acquired infections in 20.4% of 525 patients hospitalized in 18 small hospitals. Pneumonia was the reason for admission in 11% of patients in small hospitals. The patterns of nosocomial infections and antibiotic usage in small hospitals are similar to those found in large hospitals. The adequacy of bacteriologic services was assessed using a process audit technique. The routine approach to common bacteriologic specimens and antibiotic disk susceptibility tests was frequently inadequate. Approaches used in large hospitals for the control of nosocomial infection and the performance of bacteriology tests were not practical for most small hospitals. Specific research into methods for doing clinically adequate bacteriology and approaches for the control of nosocomial infection in the small hospital setting are needed.

Auditing CCA

Introduction This is not the place for a major discussion of the nature of the audit task, definition of audit objectives, or examination of audit methods and techniques. However I do not think that we can expect to discuss the audit implications of CCA without a brief review of the audit process.

Professional productivity and quality assurance: Phase I: Preparatory — Developing the tools

Reliability of physician performance is analyzed by use of performance spectra for selected parameters. An audit technique for assurance of equality care is evolved. A classification of emergency medicine problems is identified. An appropriate problem oriented medical record (POMR) and system are adapted for emergency medicine. Physician productivity is studied comparing both POMR and current undisciplined record documentation. The results invalidate the oft heard objection the use of POMR that it takes too much time.

EDP Auditing Techniques Committee

"EDP Auditing Techniques Committee." EDPACS: The EDP Audit, Control, and Security Newsletter, 1(1), p. 15